HS code for leather shoes in China: 6403590090

HS code for leather shoes in China

The HS code for leather shoes in China is 6403590090 — Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear.

MFN duty 8% VAT 13% Temporary rate - Consumption tax 0% Chinese customs wording: 皮革制外底的皮革面其他鞋靴

Official tariff line authoritative
Official Chinese customs nomenclature for the code above. Rates are the reference figures of the current schedule; always confirm against the full record.
Official Chinese customs tariff line for leather shoes
HS code Description (official English) Chinese customs wording MFN VAT Detail
6403590090 Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear 皮革制外底的皮革面其他鞋靴 8% 13% Open
Other tariff lines that may apply
Further lines of the official nomenclature whose wording also covers leather shoes. Which one applies depends on the form, material and intended use of the goods.
Alternative Chinese tariff lines for leather shoes
HS code Description (official English) MFN VAT Detail
6405101000 Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of composition leather 12% 13% Open
6403190090 Other sports footwear with uppers of leather and outer soles of rubber, plastics, leather or composition leather 10% 13% Open
6403190010 Other sports footwear with uppers of leather of wild animals 10% 13% Open
6403519190 Short boots with outer soles of leather and uppers of leather of wild animals, inner soles length less than 24cm (other than sports footwear) 8% 13% Open
Codes used in practice for products declared as “leather shoes”
Grouped from real Chinese import declarations. This list includes parts and components codes — that is expected, because components are imported far more often than finished machines. Use it to see how the product is classified in practice, not as the final answer.
HS codes used in Chinese import declarations for leather shoes
HS code Description (official English) Declarations MFN VAT Detail
6403990090 Other footwear with uppers of leather of wild animals,outer soles of rubber or plastic or composition leather, other than sports footwear 657 8% 13% Open
6403590090 Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear 193 8% 13% Open
6402992900 other footwear with uppers of plastics( including other footwear of rubber or plastics incorporating a protective metal toe-cap ,other than waterproof footwear and sports footwear) 82 10% 13% Open
6403919990 Short boots with uppers of leather of other wild animals, covering the ankle, outer soles of rubber or plastic or composition leather, other than sports footwear 43 8% 13% Open
6403911990 Short boots with uppers of leather of other wild animals covering the ankle but lower than calf, outer soles of rubber or plastic or composition leather, of inner soles length less than 24cm, other than sports footwear 43 8% 13% Open
Why 6403590090 is the answer
  • Classified in heading 6403 — Shoes with rubber, plastic, leather or recycled leather outsole and leather upper , chapter 64 — Shoes, Legguards, and Similar Products and Their Parts .
  • Matching official wording: the Chinese tariff description for this line is “皮革制外底的皮革面其他鞋靴”, which contains the term used for leather shoes in the official nomenclature.
  • Corroborated by declarations: 657 import records whose product descriptions match leather shoes are declared under this heading family, i.e. 48% of the declarations matching the term fall under the single most-used code.
  • Reference only: classification is decided by China Customs on the goods as presented. Rates shown are the schedule’s reference figures and can include unit-based (specific) duties — see the full record for the complete breakdown.
Frequently asked

What is the HS code for leather shoes in China?

The most specific Chinese customs tariff line for leather shoes is 6403590090 — Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear. China applies a most-favoured-nation (MFN) import duty of 8% and value-added tax of 13% on this line.

Are there other HS codes that could apply to leather shoes?

Yes. Other official tariff lines in the same area of the schedule cover leather shoes: 6405101000 (Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of composition leather); 6403190090 (Other sports footwear with uppers of leather and outer soles of rubber, plastics, leather or composition leather); 6403190010 (Other sports footwear with uppers of leather of wild animals). The right code depends on the specific form, material and end use, so check the product description against each line.

Which HS code do importers actually declare for leather shoes?

In Chinese import declaration records whose product descriptions match "leather shoes", the most frequently used 10-digit line is 6403990090 — Other footwear with uppers of leather of wild animals,outer soles of rubber or plastic or composition leather, other than sports footwear, used in 657 records in our sample.

How is leather shoes classified under the Chinese tariff?

Classification follows the Harmonized System: leather shoes falls under heading 6403 and statistical line 6403590090. Chinese customs wording for this line is “皮革制外底的皮革面其他鞋靴” (English: Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear). Classification is decided by China Customs on the basis of the goods as presented.

Product name: leather shoes (皮鞋). This page is generated from the Chinese customs tariff schedule and from a corpus of real import declarations, and is provided for reference only. Search related product names.